1982 (1) TMI 92 - AT - Income Tax

Summary

The ITAT Delhi-C dismissed the appeal by the ITO regarding disallowance of salary and commission paid to C.K. Saboo and M.K. Saboo under section 40A(2) for the assessment year 1977-78. The Commissioner (Appeals) deleted the disallowance, citing turnover increase and agreement terms for payment justification. The Tribunal found the disallowance unnecessary and upheld the Commissioner's decision.